Senior and Disabled Property Tax Homestead Exemption

State

Ohio

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

The benefit is a flat exemption of $25,000 of the market value of an eligible homestead.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligible property includes residential homesteads and up to one acre of surrounding land. Manufactured homes are also eligible for this exemption.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Eligibility is restricted to homeowners age 65 and older prior to 1 January of the year of application, disabled persons, or surviving spouses of a deceased taxpayer who had previously received the exemption and is at least 59 years old. Peace officers, firefighters, and first responders qualify for the exemption irrespective of a position being volunteer or paid. Only one of the principal owners of the homestead needs to be 65 years of age to meet the age qualification. The applicant's qualifying income must be below the state-established threshold, indexed to the consumer price index. The income ceiling for the 2022 application year is $34,600. Participants who received a real property homestead exemption tax credit for tax year 2013 or an exemption for a manufactured home for tax year 2014 are exempt from the income ceiling requirement.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state reimburses local governments for the cost of these tax credits.

Record ID

OH101_RR22

Footnotes

Applications must be filed with the county auditor by 31 December in the year in which the exemption is sought in order to qualify. Subsequent applications are not required unless eligibility conditions change.

Sources

Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2022)
Ohio Department of Taxation, Application for Homestead Exemption for the Elderly and Disabled (Updated January 2021)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/05/2023]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf Accessed 12/21/2023]
View Archived Source
Ohio, Department of Taxation, FAQ Real Property Tax - Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/05/2023]
View Archived Source

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